Name of Respondent
Consumers Energy Company

This Report Is:
(1) [ X ] An Original
(2) [ ] A Resubmission

Date of Report
(Mo, Da , Yr)

Year of Report
December 31, 2017

PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS
AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order
given, for the respective income deduction and interest
charges accounts. Provide a subheading for each account
and a total for the account. Additional columns may be
added if deemed appropriate with respect to any account.
(a) Miscellaneous Amortization (Account
425)-Describe the nature of items included in this account,
the contra account charged , the tota l of amortization
charges for the year, and the period of amortization.
(b) Miscellaneous Income Deductions-- Report the
nature, payee, and amount of other income deductions for
the year as required by Accounts 426.1, Donations ; 426.2,
Life Insurance; 426.3, Penalties; 426.4, Expenditures for
Certain Civic, Political and Related
Line

Amount
(b)

Item
(a)

No.

1

Activities; and 426.5 , Other Deductions, of the Uniform
System of Accounts. Amounts of less than 5% of each
account total for the year (or $1 ,000 , whichever is greater)
may be grouped by classes within the above accounts.
(c) Interest on Debt to Associated Companies
(Account 430) -- For each associated company to which
interest on debt was incurred during the year, indicate the
amount and interest rate respectively for (a) advances on
notes, (b) advances on open account, (c) notes payable,
(d) accounts payable, and (e) other debt, and total
interest. Explain the nature of other debt on which
interest was incurred during the year.
(d) Other Interest Expense (Account 431) -- Report
particulars (details) including the amount and interest rate
for other interest charges incurred durinq the year.

ACCOUNT 425 - MISCELLANEOUS AMORTIZATION

2

3

Service Center Acquisition Adjustment

4
5
6

ACCOUNT 426 - MISCELLANEOUS INCOME DEDUCTIONS
426.1 - Donations

7
8
9
10

CE Foundation
Social Welfare

11
12
13

PeopleCare
Community, Civic & Cultural Development
Education

14

Health Care

15

Environmental

16
17

Other Donations
Total-426.1

18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

84,064

20,000,000
10,270,084
1,375,000
794,697
204,790
24,000
20,750
87,648
32 ,776,969

426.3 - Penalties and Other Deductions
MPSC Non-Compliance SI 391027 - State of Michigan
Late Payment Fee, CNG Tax Credit - Internal Revenue Service
Utility Outage Credits
Total - 426.3

30,000
107
8,691
38,798

426.4 - Expenditures of Civic & Political Activities
Citizens to Energize Michigan's Economy Contributions
Governmental Affairs Activity
Total 426.4

20,000,000
5,601 ,157
25,601,157

426.5 - Other Deductions

33
34
35
36
37
38
39
40
41
42
43

Compensation Expense-Restricted Stock
Compensation Expense-EICP
Compensation Expense-SERP
Customer Value In itiative
Compensation Expense-DSSP
Corporate Giving
AR-12 Legal Expense
Corporate Billing Credits and Loadings
Other Deductions (minor items under 5% of account balance)
Total 426.5

MPSC FORM P-521 (Rev. 12-00)

Page 340

16,397,027
8,352,214
6,290,601
1,876,328
980,550
534,399
493,982
(271 ,154)
366,418
35,020,365